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Year of publication
Subject
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Bilanzpolitik 6,392 Accounting policy 6,161 Corporate Governance 1,229 Corporate governance 1,224 Gewinn 1,004 Profit 1,003 Earnings management 760 IFRS 735 Rechnungswesen 674 Accounting 672 Rückstellung 651 Accrual 649 Wirtschaftsprüfung 611 Financial audit 610 earnings management 591 Führungskräfte 583 Managers 583 USA 517 United States 513 Deutschland 484 Germany 440 Jahresabschluss 392 Financial statement 346 Corporate disclosure 338 Unternehmenspublizität 338 China 322 Accruals and deferrals 304 Rechnungsabgrenzung 304 Theorie 298 Theory 298 Bank 272 Gewinnermittlung 267 Profit determination 265 Accounting standards 264 Bilanzierungsgrundsätze 263 Eigentümerstruktur 261 Ownership structure 261 Börsenkurs 253 Share price 252 Aktiengesellschaft 250
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Online availability
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Undetermined 1,868 Free 1,742
Type of publication
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Article 4,197 Book / Working Paper 2,253 Journal 6
Type of publication (narrower categories)
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Article in journal 3,905 Aufsatz in Zeitschrift 3,905 Graue Literatur 300 Non-commercial literature 300 Aufsatz im Buch 256 Book section 256 Hochschulschrift 254 Working Paper 253 Arbeitspapier 251 Thesis 189 Dissertation u.a. Prüfungsschriften 56 Collection of articles of several authors 54 Sammelwerk 54 Lehrbuch 52 Case study 39 Fallstudie 39 Textbook 39 Bibliografie enthalten 38 Bibliography included 38 Conference paper 36 Konferenzbeitrag 36 Collection of articles written by one author 33 Sammlung 33 Guidebook 14 Ratgeber 14 Konferenzschrift 13 Aufsatzsammlung 12 Conference proceedings 10 Einführung 9 Reprint 8 Fallstudiensammlung 6 Aufgabensammlung 5 Mehrbändiges Werk 4 Multi-volume publication 4 Bibliografie 3 Forschungsbericht 3 Handbook 3 Handbuch 3 Bibliography 2 Amtsdruckschrift 1
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Language
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English 5,722 German 668 Undetermined 56 French 7 Lithuanian 5 Spanish 5 Polish 4 Italian 1 Russian 1
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Author
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Lobo, Gerald J. 27 Zülch, Henning 26 Freidank, Carl-Christian 23 Habib, Ahsan 22 Campa, Domenico 20 Hasan, Iftekhar 20 Küting, Karlheinz 19 Iatridis, George 18 Zwirner, Christian 18 Zhou, Jian 17 Sun, Bo 16 Walker, Martin 16 Wöhe, Günter 16 Künkele, Kai Peter 15 Ozili, Peterson K 15 Shuto, Akinobu 15 Yamaguchi, Tomoyasu 15 Christensen, Theodore E. 14 Enomoto, Masahiro 14 Kim, Jeong-bon 14 Ronen, Joshua 14 Sundvik, Dennis 14 Thomas, Wayne B. 14 Hilke, Wolfgang 13 Kim, Yongtae 13 Müller, Stefan 13 Seybert, Nicholas 13 Gounopoulos, Dimitrios 12 Jarboui, Anis 12 Jeanjean, Thomas 12 Khurana, Inder K. 12 Krishnan, Gopal V. 12 Ozili, Peterson K. 12 Petersen, Karl 12 Anagnostopoulou, Seraina C. 11 Collins, Daniel W. 11 Gavious, Ilanit 11 Hribar, Paul 11 Ibrahim, Salma 11 Jaggi, Bikki 11
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Institution
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National Bureau of Economic Research 9 Asian Development Bank 5 Lithuanian University of Agriculture 4 Springer Fachmedien Wiesbaden 4 Gottfried Wilhelm Leibniz Universität Hannover 3 Helmut-Schmidt-Universität 3 Peter Lang GmbH 3 Universitat Pompeu Fabra / Departament d'Economia i Empresa 3 Universität Ulm 3 World Bank 3 Erich-Schmidt-Verlag <Berlin> 2 Goethe-Universität Frankfurt am Main 2 Haufe-Lexware GmbH & Co. KG 2 Manchester Business School 2 NWB Verlag 2 Otto-Friedrich-Universität Bamberg 2 Universiteit Antwerpen / Faculteit Toegepaste Economische Wetenschappen 2 Universität Duisburg-Essen 2 Verlag Dr. Kovač 2 Wirtschafts- und Sozialwissenschaftliche Fakultät, Friedrich-Alexander-Universität Erlangen-Nürnberg 2 Amsterdam Center for Corporate Finance 1 Bank for International Settlements / Monetary and Economic Dept 1 Books on Demand GmbH <Norderstedt> 1 Centre for Economic Reform and Transformation 1 De Gruyter Oldenbourg 1 Deutscher Taschenbuch-Verlag <München> 1 Deutsches Institut für Corporate Finance 1 Dr. Hans-Markus Callsen-Bracker <Firma> 1 Eurasia Business and Economics Society / Conference <14., 2014, Barcelona> 1 European Association of University Teachers of Banking and Finance 1 Friedrich-Schiller-Universität Jena 1 Hamburger Revisions-Tagung <3, 2004, Hamburg> 1 Hamburger Revisions-Tagung <4, 2005, Hamburg> 1 Harvard Institute for International Development 1 Institut für Bankwirtschaft und Bankrecht an der Universität zu Köln / Abteilung Bankwirtschaft 1 Institut für Finanzdienstleistungen Zug 1 Institute of Chartered Accountants in England and Wales 1 Instituto Valenciano de Investigaciones Económicas 1 International Association for the Study of Insurance Economics 1 International Bank for Reconstruction and Development 1
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Published in...
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Review of accounting studies 102 Journal of accounting & economics 88 The accounting review : a publication of the American Accounting Association 87 Review of quantitative finance and accounting 83 Journal of accounting and public policy 76 The international journal of accounting : TIJA 66 Advances in accounting : a research annual 65 Journal of business finance & accounting : JBFA 65 The journal of applied business research 55 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 49 Journal of international accounting auditing & taxation 48 International review of financial analysis 46 Journal of accounting research 45 The journal of corporate finance : contracting, governance and organization 41 European accounting review 40 Accounting horizons : a quarterly publication of the American Accounting Association 39 International journal of accounting, auditing and performance evaluation : IJAAPE 38 Auditing : a journal of practice & theory 35 Journal of business ethics : JOBE 35 Managerial auditing journal 35 Research in international business and finance 34 Review of accounting & finance 34 Asia-Pacific journal of accounting & economics : APJAE 32 International journal of accounting and information management 31 Journal of international accounting research 31 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 30 Journal of accounting in emerging economies : JAEE 29 Journal of accounting, auditing & finance 29 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 28 Corporate ownership & control : international scientific journal 28 Finance research letters 28 International journal of economics and financial issues : IJEFI 28 Investment management and financial innovations 27 Journal of contemporary accounting & economics 26 Abacus : a journal of accounting, finance and business studies 25 Afro-Asian Journal of Finance and Accounting : AAJFA 25 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 25 Journal of banking & finance 25 International review of economics & finance : IREF 24 Research in accounting regulation 24
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Source
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ECONIS (ZBW) 6,274 USB Cologne (EcoSocSci) 122 RePEc 43 USB Cologne (business full texts) 7 BASE 7 EconStor 3
Showing 1 - 50 of 6,456
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The autonomy of public sector units in the process of formulating accounting policy : evidence from Poland
Bucior, Grzegorz; Żurawik, Aleksandra - In: European research studies 25 (2022) 3, pp. 555-581
Persistent link: https://ebtypo.dmz1.zbw/10013532434
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Corporate social responsibility and earnings quality in the context of changing regulatory regimes and the financial crisis
Rees, William - In: Revista de Contabilidad 26 (2023) 1, pp. 124-137
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Earnings management contagion : evidence from institutional equivalence
Bansal, Manish - In: Asian journal of accounting research 8 (2023) 2, pp. 170-183
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Effect of family control on earnings management : the role of leverage
Murni, Sri; Rahmawati; Widagdo, Ari Kuncara; Sudaryono, … - In: Risks : open access journal 11 (2023) 2, pp. 1-15
This study aims to examine whether family control has a positive effect on earnings management of manufacturing companies and whether leverage weakens the positive effect of family control on earnings management. This study uses panel data for the 2015-2019 observation year. The research...
Persistent link: https://ebtypo.dmz1.zbw/10014233197
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Do taxes still affect earning persistence?
Pereira, Ângela; Pereira, Cláudia; Gomes, Luís; … - In: Administrative Sciences : open access journal 13 (2023) 2, pp. 1-13
While financial statements are the primary source of information about a firm, they tend to be under earnings management practices, namely to avoid paying tax. Therefore, we aim to examine whether taxes still affect earning persistence in an era of prevalent digital information. For that...
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Financial accounting for deferred taxes : a systematic review of empirical evidence
Görlitz, Anna; Dobler, Michael - In: Management review quarterly 73 (2023) 1, pp. 113-165
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Motivation of Discretionary Goodwill Impairments
Yang, Shengyi; Zhu, Shaoying - 2023
With the wave of M&A, total amount of goodwill balances has been accumulated to a enormous number in Chinese capital market. Accounting Standards is controversial about high discretion in the goodwill subsequent measurements. This study examines whether goodwill book value is consistent with...
Persistent link: https://ebtypo.dmz1.zbw/10014256709
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Residual audit fee and real income smoothing : evidence from quoted non-financial firms in Nigeria
Egbunike, Chinedu Francis; Igbinovia, Ikponmwosa Michael; … - In: Asian journal of accounting research 8 (2023) 1, pp. 66-79
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Do CEO attributes spur conservatism?
Atwa, Rawan; AlSmadi, Safaa Adnan; Kharabsheh, Buthiena; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-15
This study examines the relationship between chief executive officers' (CEOs') characteristics (e.g., tenure, experience, education, age and compensation) and accounting conservatism for a sample of 672 yearly observations from both Jordanian industrial and service companies listed on the Amman...
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Religiosity and bank earnings management : revisiting international evidence
Akhter, Tanzina - In: China journal of accounting research : CJAR 16 (2023) 2, pp. 1-20
The modernization theory forecasts a sharp declining effect of institutionalized religion on human behavior owing to the extensive economic development. However, this prediction is rejected and proved that religious values and beliefs have a pervasive influence on individual conduct. Based on...
Persistent link: https://ebtypo.dmz1.zbw/10014281522
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Deferred Gratification : Acquirers' Earnings Management During the Interim Period of Acquisitions
Goldblatt, Luna Y.; Haß, Las Helge; Huang, Winifred; … - 2023
This study investigates how acquirers manage earnings between an acquisition announcement and deal completion (defined as the interim period of acquisitions). We find that acquirers manage their earnings downwards during this interim period and boost reported earnings in the following period....
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The effect of accounting conservatism on measures of financial constraints
Kim, Taewoo; Lee, Byunghwan; Meng, Bo; Paik, Daniel Gyung - In: The journal of corporate accounting & finance 34 (2023) 2, pp. 166-186
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How Deep is your Bath? Cross-Country Differences in Earnings Management Following CEO Turnovers
Glaum, Martin; Landsman, Wayne R.; Meyer, Niklas - 2023
This study documents that big bath accounting following CEO turnovers is pervasive worldwide and shows that the extent to which CEOs engage in big bath accounting is associated with the degree of discretion they have available in their respective countries. Our analysis is based on a new...
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Firm Life Cycle and Accrual Quality
Almeida, Jose Elias Feres de; Kale, Devendra - 2023
We examine the role of firms’ life cycle stages on accrual quality. We expand evidence from prior studies that investigate the properties of firm life cycle and accrual quality in an integrated approach. We find that growth and mature firms report higher quality of accruals than firms in the...
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Central Bank Digital Currency and Bank Earnings Management Using Loan Loss Provisions
Ozili, Peterson K - 2023
This paper investigates the role of central bank digital currency (CBDC) in bank earnings management, and focus on how CBDC activity might influence banks to engage in accrual earnings management using loan loss provisions (LLPs) and the implications for earnings quality. I show that banks will...
Persistent link: https://ebtypo.dmz1.zbw/10014258242
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Fraudulent financial reporting and related party transactions : evidence from a mining industry in a developing country
Kabwe, Martin - In: International Journal of Research in Business and … 12 (2023) 2, pp. 217-228
Persistent link: https://ebtypo.dmz1.zbw/10014287167
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Inefficient Strategies of Serial Acquisition : Glamour, Earnings Management, Financial Engineering and Industrial Concentration
Meeks, Geoff; Meeks, Jaqueline - 2023
Meeks and Meeks (2022, MM for short)* has a question in its subtitle, Why spend ever more on mergers when so many fail? There are three interwoven strands in the book’s answer:First, contracts (explicit and implicit) often reward key players in the M&A market — executives and advisers —...
Persistent link: https://ebtypo.dmz1.zbw/10014254188
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Managerial myopia, earnings guidance, and investment
Aghamolla, Cyrus; Hashimoto, Tadashi - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 166-195
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Tax avoidance and earnings management : a neural network approach for the largest European economies
Delgado, Francisco J.; Rodríguez Fernández, Elena; … - In: Financial innovation : FIN 9 (2023) 1, pp. 1-25
In this study, we investigate the relationship between tax avoidance and earnings management in the largest five European Union economies by using artificial neural network regressions. This methodology allows us to deal with nonlinearities detected in the data, which is the principal...
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Did CECL Improve Banks' Loan Loss Provisions and Earnings Quality during the COVID-19 Pandemic?
Bonaldi, Pietro; Liang, Pierre Jinghong; Yang, Lavender - 2023
The Current Expected Credit Loss (CECL) standard took effect in 2020 during the onset of the unprecedented global pandemic. Proponents of CECL argue that the regulation can provide timelier provisions, while others are concerned about the potential for heightened reported earnings volatility. In...
Persistent link: https://ebtypo.dmz1.zbw/10014257309
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Helping You to Help Me : An Examination of Real Earnings Management in Initial Public Offerings With Customer Strategic Alliance
Chan, Kam C.; Jia, Yibo Franco; Peng, Xuan; Wang, Xiongyuan - 2023
Leveraging the required disclosure of three-year before initial public offering (IPO) data in Chinese IPO firms, we examine the real earnings management (REM) around IPOs with specific reference to IPO firms with and without a customer strategic alliance (CSA) relationship before IPO. Using a...
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Accounting comparability and the accuracy of management earnings forecasts in Japan
Kuang, Wenjun - 2023
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Impact of product market competition on real activity manipulation : moderating role of managerial ability
Biswas, Pallab Kumar; Ranasinghe, Dinithi; Tan, Eric K. M. - In: Accounting and finance 63 (2023) 1, pp. 247-275
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The effects of venture capital network centrality on earnings management and profitability of portfolio company : evidence from the U.S. market
Yosavee Niranvichaiya; Sorasart Sukcharoensin - In: DLSU business & economics review 32 (2023) 2, pp. 45-53
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Evidence that financing decisions contribute to the zero-earnings discontinuity
Makarem, Naser; Liu, Hong; Chen, Lei - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 231-257
Persistent link: https://ebtypo.dmz1.zbw/10013548973
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Attention to dividends, inattention to earnings?
Ham, Charles G.; Kaplan, Zachary R.; Utke, Steven - In: Review of accounting studies 28 (2023) 1, pp. 265-306
Persistent link: https://ebtypo.dmz1.zbw/10014227336
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Analyst independence and earnings management
Huang, Zhongwei; Jeanjean, Thomas; Lui, Daphne - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 598-621
Persistent link: https://ebtypo.dmz1.zbw/10014304086
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Can the county to district reform in China restrain corporate earnings management? : from the perspective of regional local protection
Liu, Shasha; Zhao, Huixian; Kong, Gaowen; Kong, Dongmin - In: China journal of accounting studies 11 (2023) 1, pp. 134-158
Under the strategic background of regional coordinated development, the County to District can remove administrative barriers and reduce local protection. Based on the matching data of Chinese A-share listed companies from 2000 to 2018 and the County to District Reforms, this paper empirically...
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Earnings manipulation and similarity of annual report disclosure : evidence from China
Wang, Yonghai; Wang, Jenny Jing - In: Accounting and finance 63 (2023) S1, pp. 1137-1156
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The impact of ownership characteristics and gender on earnings management : Indonesian c1-1ompanies
Widagdo, Ari Kuncara; Rahmawati; Djuminah; Kiswanto - In: Journal of risk and financial management : JRFM 16 (2023) 1, pp. 1-15
Earnings management is a behavior performed by management to show good performance to principals. This effort creates information bias in the study of agency theory, which in turn increases information asymmetry. In Indonesia, the average company has a family ownership structure. Therefore, this...
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The consequences of earnings management for the acquisition premium in friendly takeovers
Missonier-Piera, Franck; Spadetti, Cédric - In: Journal of business finance & accounting : JBFA 50 (2023) 1/2, pp. 308-334
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Quarterly earnings guidance and real earnings management
García Osma, Beatriz; Guillamón Saorín, Encarna; … - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1029-1059
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Managerial myopia and the unintended real consequences of conditional conservatism
Chung, Byung Hun; Collins, Daniel W.; Song, Jane Z. - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 1060-1097
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Impactful female directors and earnings management : the moderating effect of ownership concentration
Al-Absy, Mujeeb Saif Mohsen - In: Administrative Sciences : open access journal 13 (2023) 5, pp. 1-15
The aim of this study was to examine the moderating effect of ownership concentration (OC) on the relationship between impactful female directors and earnings management (EM). The study concentrated on firms with the lowest positive earnings, measured by return on assets. The results showed that...
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Who affects whom? : impact of the national culture of international audit firms and their affiliates on the financial reporting quality of audit clients
Acar, Merve - In: Borsa Istanbul Review 23 (2023) 1, pp. 113-135
This paper examines whether the financial reporting quality of audit clients is affected more by the national culture of the home country of an international parent audit firm or the national culture of its affiliates' host country. The study uses 111,949 firm-year observations for 16,444 unique...
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Client importance and audit quality at the individual audit partner, office, and firm levels
Hossain, Sarowar; Coulton, Jeff; Wang, Jenny Jing - In: Abacus : a journal of accounting, finance and business … 59 (2023) 2, pp. 650-696
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COVID-19 outbreak and earnings management practice : case of Tunisia
Garfatta, Riadh; Hamza, Mouna; Zorgati, Imen - In: Asian journal of accounting research 8 (2023) 3, pp. 307-318
Persistent link: https://ebtypo.dmz1.zbw/10014307229
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Does sound lending infrastructure foster better financial reporting quality of SMEs?
Huang, Xing; Wang, Xiaodong; Han, Liang; Laker, Benjamin - In: The European journal of finance 29 (2023) 5, pp. 542-566
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The impact of inflation on firm value moderated by earnings quality in Indonesia
Isma, Nisrin Naziha; T., Sutrisno; Rahman, Aulia Fuad - In: International Journal of Research in Business and … 12 (2023) 5, pp. 217-222
Persistent link: https://ebtypo.dmz1.zbw/10014327499
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Corporate environmental disclosure and earnings management : the moderating role of corporate governance structures
Gerged, Ali Meftah; Albitar, Khaldoon; Al-Haddad, Lara - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2789-2810
Persistent link: https://ebtypo.dmz1.zbw/10014327593
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Executive compensation, share ownership, and earnings management of banks in Nigeria
In: Journal of economics & management 45 (2023) 1, pp. 26-43
Aim/purpose - Higher compensation and increased share ownership are believed to drive fewer earnings management. Therefore, the study examines the moderating impact of share ownership on the relationship between executive compensation and earnings management of listed Deposit Money Banks in...
Persistent link: https://ebtypo.dmz1.zbw/10014325176
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Inventory overproduction and managerial ability
He, Haihong - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 265-281
Persistent link: https://ebtypo.dmz1.zbw/10014336517
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Co-opted boards and earnings management : evidence of reduced short-termist behavior
Harris, Oneil; Erkan, Asligul - In: Business research quarterly : BRQ 26 (2023) 3, pp. 256-280
This study contributes to the emerging literature on board co-option by examining how and to what extent co-opted directors influence managers’ attitudes about earnings management. We find robust evidence that co-option mitigates both real activities and accrual-based earnings management. Our...
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Does ESG Rating Affect the Real Earnings Management of Enterprises - Based on Empirical Evidence of Chinese Listed Companies
Wu, Keping - 2023
This paper explores the relationship between ESG ratings and real earnings management using the data of Chinese listed companies from 2008 to 2021. We find that ESG ratings and real earnings management are negatively correlated. It reveals that the improvement of ESG rating will help to improve...
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Beneish model for the detection of tax manipulation : evidence from Slovakia
Bačo, Tomáš; Baumöhl, Eduard; Horváth, Matúš; … - In: Ekonomický časopis : časopis pre ekonomickú … 71 (2023) 3, pp. 185-201
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Environmental, social, and governance scores and earnings management in telecommunication companies : an international perspective
Acar, Goksel; Coşkun, Ali - In: Financial internet quarterly 19 (2023) 2, pp. 26-35
This study investigates the relationship between environmental, social, and governance (ESG) scores and potential tendencies to manipulate the earnings of telecommunication companies. We assumed a negative relationship between ESG scores and earnings management since the companies with higher...
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Gender diversity of boards and executives on real earnings management in the bull or bear period : empirical evidence from China
Than, Ei Thuzar; Ahmed, Rizwan; Ishaque, Maria; Toan … - In: International journal of finance & economics : IJFE 28 (2023) 3, pp. 2753-2771
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Accounting for uncertainty : an application of Bayesian methods to accruals models
Breuer, Matthias; Schütt, Harm H. - In: Review of accounting studies 28 (2023) 2, pp. 726-768
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Differences in government accounting conservatism across jurisdictions, their determinants, and consequences : the case of Canada and the United States
Cziffra, Johnathon; Fortin, Steve; Singer, Zvi - In: Review of accounting studies 28 (2023) 2, pp. 1035-1073
Persistent link: https://ebtypo.dmz1.zbw/10014336042
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Trust rhetoric and CEO gender
Breuer, Wolfgang; Knetsch, Andreas; Salzmann, Astrid Juliane - In: Review of financial economics : RFE 41 (2023) 3, pp. 322-344
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